PICKENS COUNTY AMBULANCE SERVICE IN

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1994

Legal Domicile

Principal Officer

TONY SMELLEY

Phone

2057585866

Tax Period

2024-01-01 to 2024-12-31

PICKENS COUNTY AMBULANCE SERVICE IN, founded in 1994, is a community nonprofit that reported $1.6M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Expenses of $1.9M exceeded revenue, resulting in a 17% operating deficit.

Mission

PROVISION OF EMERGENCY MEDICAL SERVICES FOR RURAL COUNTY

Program Service Accomplishments

Program 1

Expenses: $1,549,782

THE ORGANIZATION PROVIDES EMERGENCY MEDICAL TRANSPORTATION AND LIFE SUPPORT TO RURAL RESIDENTS IN WEST ALABAMA. DURING THE YEAR APPROXIMATELY 2500 RESIDENTS WERE SERVED. THE ORGANIZATION ALSO...

THE ORGANIZATION PROVIDES EMERGENCY MEDICAL TRANSPORTATION AND LIFE SUPPORT TO RURAL RESIDENTS IN WEST ALABAMA. DURING THE YEAR APPROXIMATELY 2500 RESIDENTS WERE SERVED. THE ORGANIZATION ALSO PRIVIDES CPR TRAINING TO RESIDENTS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,413,269

Investment Income $0

Other Revenue $228,136

TOTAL REVENUE $1,641,405

Expense Breakdown

Grants Paid $0

Salaries & Benefits $632,542

Fundraising Expenses $0

Program Expenses $1,549,782

Other Expenses $1,286,399

TOTAL EXPENSES $1,918,941

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,641,405	$1,497,757	+0.1%
Expenses	$1,918,941	$1,581,433	+0.2%
Net Income	$-277,536	$-83,676	+2.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NESHA SMELLEY	SECRETARY	N/A	Officer	$0	$0	$0
TONY SMELLEY	PRESIDENT	N/A	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$1,641,405	$1,918,941	$2,175,707	$-277,536
2023	$1,497,757	$1,581,433	$2,453,243	$-83,676
2022	$1,797,418	$2,156,893	$2,536,919	$-359,475
2021	$1,407,224	$1,635,363	$2,896,394	$-228,139
2020	$1,622,431	$1,759,986	$3,124,533	$-137,555
2019	$1,300,977	$1,002,450	$3,262,088	$298,527
2018	$1,900,416	$1,320,605	$2,963,561	$579,811